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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 85-2
Content:
The tax withholder of the interest from government bonds, corporate bonds, and financial bonds shall withhold the tax in accordance with the following rules: 
1. Where the coupon rate was appointed at a fixed or floating rate, the tax withholder shall withhold the tax at the time when interest is paid in accordance with the prescribed withholding rate. 
2. In the case where the bonds are zero coupon bonds, the tax withholder shall withhold the tax at the time of maturity in accordance with the prescribed withholding rate and the difference between the par value and the issuance price of the bonds. 
3. In the case where the bonds include option rights such as conversion, swap, repurchase and redemption rights, the tax withholder shall withhold tax at the time when interest premium is paid in accordance with the prescribed withholding rate; in the case where the bonds are appointed at a coupon rate, the tax withholder shall be subject to the provision otherwise provided for in Subparagraph 1 above.
 Update:2018-04-20

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